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<br />
<br /> enrered as Document No, JJ
<br /> i ~'- 0/
<br /> i= 88- 1':1 q 4 5 8 \0
<br /> Grantor /)
<br /> Z GraIItile ~ ::;~
<br /> 0 Nvmerlcal A-'~ Z
<br /> -
<br /> n. ~ 1 }; ! C. 1:- . ,Ki,) 5" ~
<br /> CD '? :: ',1.:. ) ~ C
<br /> :>
<br /> So ~ f
<br /> ..... a>
<br /> '" B AUG 15 MI II Jlt &;'
<br /> m f
<br />0 M
<br />.. r- -4-:.,,-,
<br />>l- i.
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<br />:II I 'IF n;+::-rf:
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<br />... !
<br />! 11 2.
<br />
<br />Sec. 6321. Lien For Taxes.
<br />
<br />lI.nypmllnll.bJltop.Ylnylunegleclsorrelulllto
<br />P.ytlllllml.lI,rcllm.nd,th..mounljlncludlng .nvlnl.,-
<br />111. addltlon,l .mount. llfdlllon to I.., or _u'lIabl, penalty,
<br />log.lnnwUIl .nycollllhatm.YICCru.lnaddIlJanth'"IO)
<br />,h,lI 01 . Illn In f,vor of Iht Unlttd Slain upon .11 property
<br />Incl ,Ighl. III property, w~llhIr 11" or "'''11".1, btlonglng
<br />10 IUd'lp1110n.
<br />
<br />Sec. 6322. Perlod'Of Lien.
<br />Unl... .nolhtr e111. IllllfCllltilly flud by l,w, Ihl I1ln
<br />Impond by uCilon 63Z1.t1111 Irlll'! the Ume thl'UllSrn,nl
<br />I, mlde and shlll canUnUl until the UlblllTy for Ihl.mounl ID
<br />..,used lorlltklg?niM.g.lnll Ihl IlIp'y,r arl51n1l 0111 of
<br />IUch lIabJllly)" All:lllldlor becomes unenlOU:l.8blll by rlllOn'
<br />01 I'PIlI 01 11m..
<br />
<br />Sec. 6323. Validity and Priority AgaInst
<br />Certain Persons.
<br />(.1 PUrclllllr'., Hold'lI or Security In-
<br />I_II, ",ch.nle'. UtnOIl, And Judgment
<br />Lltn Credllon. - The llen imposcd by sectIon 632t shill
<br />nol be valid as Igllnst .n~ purch.sel, holdef of I ucurlly
<br />Interesl.meel'lanIC'IUenor,otjudcmentllllnerlldlloruntllnOllc.
<br />ther,o' wl'llth meelBthe reQullements ollubsecUon (fl tlas
<br />beenllledbytheSeCrellfy
<br />
<br />(II Place For Filing Notice; Form.-
<br />111 PJace For FIlii'll! . The nollce rclerred 10 In sub.
<br />sectJon ('1 shall bemed.
<br />(AI Under Stllll LSlIlfl
<br />(II Real Praplln~ -In the cua of rnt properly, ,n one
<br />OUlCU'/llhlnUteSt.llI(or Ihacounty, or olher lIovernmental
<br />subdlvlslor1), as tfestgn.ted bV Ihe laws 01 SuCh Stllll, In
<br />whlchlhllPropertysubJecttoltlelienlSSllualed,anll
<br />(1IIPe/son.1 Property. In me case of personal
<br />property. whefher tangtble or tnllll::llble, In one allic:o
<br />within the State lor the county_ DI olher l!overnmenlal
<br />sublllvlSion), as lIeSlllnatell by Ihe lawl ot SuCh State,
<br />In which Ihe pfoperty ~ubJecl 10 lIlC Jlcn ,~ snu.lcll
<br />"
<br />fB) WlIhCle,kOlDist"ctCourl.Il'llheOlliceollheeJerkol
<br />the Unlled Slates dt~lml courl 101 lhll/udlClal dlSlfICl In which
<br />Ille plOper1y sulllecllo Ilen'5 !llualed ....h:never lhe Slale nas
<br />nOlbylawdeslllnalelloneothcewhlthmeelSlhell!Qulremen150t
<br />5ubparallraph\A,of
<br />(e) WJlh Recorder 01 Deed!'. 01 Thl! DI:lflcl 01 ColumOla In
<br />IlleolflClIoftheRecorderofDel!dsoflhcDISlrlclolCOlumb,a 11
<br />llle properly 511bJcCl to Thl! "ell ~ "IU~l,.d n'''~ ';"1' rl 01
<br />CDlumbta, ,
<br />
<br />(2) Situ. Of Property SubJ.ct To U.n. Fer purpcm or
<br />paragrlPh, II) InllI4). prop.rty II'tIII blllHmld lD bllltJJatlcl.
<br />fA) Rnl Property. In thl CIH at rill pttlpttty. .1 Its
<br />PhYIIClllotItlon; or
<br />ISI Plrsonll Proptrty - In tht CUI 01 PlJ1ona1 Pf'Optrty,
<br />Whlthl' tanglbl' or lntanglbll. II U\I ruJlltnel 01 lht
<br />tuPlylt It thlllllll trlI noUCI of II," II flied.
<br />Fa, purpo.e, Dr Pl/'lQflph (2)(8), thll'IIll!tnCt of a corporaUon
<br />or partnlrsh]p Ihlll bll!Hmtd w bt tht pilei II which tbt
<br />prlnclplllXKUt!YI DfflCI Dr tht buIIntII 1110CItIt11t1d IhI
<br />mldl",1 01 I Iup'Ylr who.. ralalnetlS withOut till Unl'ld
<br />Sllttllhall be dHmld to blln !hi Dllttlct of Columbia.
<br />(SJ Form . Tht fDfm and Cllntln1 cI.1ht notlCl
<br />
<br />~=ry~o ~~C~o:h~;\'~~lI:-n~ :;
<br />01"" provlllon 01 I... rlllll1ltlg' th. form 0' c::mtInl DI I
<br />pollet of Uln,
<br />
<br />Nolt: See section 632J(b) for prolecllon for
<br />certain Inleresls even 1hough nollce ot lien
<br />Imposed by secllon.6321 Is flied wllh respecl
<br />10;
<br />
<br />1. SecuIIIJtI
<br />2. MolorvehleJes
<br />3 Person.1 property pufdtUld .t I'ItaU
<br />4 Personal pro~ny Purthutllln tuua).lle
<br />5 Personll propel1Y lubJICIed to poSlIlSory Hen
<br />6 Rill pro PIny In Ind sptCtal UMSlment hens
<br />7 ResldentJal property subjtctto.mKh.nJc's
<br />Uenlorcertllnreplirs.ndlmprovtm!nts
<br />8 Altome~'IUens
<br />9 Cenain Insurance conlratts
<br />10 Pas!lbooltloans
<br />
<br />tol R.flllng 01 Nollce. - Fa< ,",!>om 0' !hi,
<br />scctlon,
<br />
<br />(I) Gener.1 Rule. - Unless notice 01 lien IS reWellln
<br />Ihe manner prescnbea In parlgraph (2) lIuring the reQuired
<br />relllinll perloll, such nollC! 01 lien shan bttreated 81 filet! on !hi
<br />dltle an-which Ills !lied lln Icctlrdanee wllh subsecltDn (flllrtlr
<br />IheuplraUonofsuchrefUlngperJoll
<br />
<br />(2] Pllee For Rllng. - A nollet 01 I,en reliled
<br />durlngll'lt feqUJredllllllnllPenodshalJ bll!rteclfve'only.
<br />(AI."
<br />III suthnOIlClIollJenlSll!llledrnlneOlhC!lnlllluentnl
<br />pTlornOllceoltlenWl9f11ed,anll
<br />1111 IntheC!51J 01 real propeny. thetacl ollellllnOIl
<br />enlllfodand recorllell In anmllel 10 Ihe ellenl reQulfell by
<br />5ub5ecllDn 1Il14),and
<br />IB)lnanycaselnwhJCI'l,90daysormolepfloflothedale
<br />01 D lehlin~ 01 nolice 01 lien undel subparagraph IAI, ltle
<br />
<br />Stcrmry rICIlnd wrIt1tn lnfarmatlon (In Ult ~
<br />prawltltd In rlgulatlana tuUll:! by the SIcr1tary)
<br />coflClmlng I thIngIln IbI taxpI)'II'1 r1IIdtnca.lf I nol1C1
<br />af luth lien II Ilia mid in accardanca with .ubltctbn (I) In
<br />thI 51111 In wt:ldt IUdt rall!tnc1l1loca1td.
<br />
<br />(3) Requll'ld RtfIIng PerIod. - III !hi ....
<br />Dr any nallct of UIft. tht linn ~lr1d nfillng PlrlCd"" muna.
<br />IA) fhl OJ'll.yw Plrlod tndIng :l)d.Yllftlr d'II ~on
<br />01 e Pili I_ tha dall of m. a-.l!\IItt or 0'lIlU" &l'ICI
<br />(BI Ih. OM-V'" ptrlod .n&no with th, ..plt.lIon ell )"111
<br />ann lhI e1011 ollht p~na rfIQull'ld rtfIllng Plrlod for
<br />such notlta 01 I]tn. ' ,
<br />SeC. 6325. Release Of lien Or
<br />, Discharge Of Property.
<br />(.) R...... Of LIIiL - s.-. In sud1
<br />rtglll11lonS..I UtI StCnWyfllllypmcrtbt.lfIIStc:nwy WII
<br />IUUI.Certlllclleel~at.ltlJ l*,jl'!lpOMd~rlSpldIO
<br />an,. Intimal J'IYInUI ~ no1lall, 1fw133 dlJl afItr UWt day en
<br />whlcb. :' t .
<br />(II UIblIlIy SatlI,*,...Q~~Otte&b!lj- pw StcrIury
<br />flnlls lhIllht liability 'OrlMamqtJllu~~wtthall
<br />fnllrtl1 In rtSPKlthtrtot. flu bltn lulIy'U!1JfiI:S ar tw
<br />tIICome ItgIIlJ Vntnf,ttIUlI;oc
<br />(2J Bend Acttplef:\- Theil is furnished 10"" Slmllry IIId
<br />aa:.plll:l b,.hJml bonl:lUlItIS concllllol'lld ItPOnn.PIYfI'rIIIlaf
<br />lhI amllltnl Issaud, logt1her with III InttJUl In mpea
<br />lhIrlOt. w,thin Iht luna Pl'1W1b1d by 1h {Including any
<br />Ulenston of suCllIJmej, Inll that is in ICCOn:l&nea with such
<br />rtqurrem,nts fll.lmg to terms. cunditlons, anl:I fonno1 UlIllond
<br />and suretla thereon, a.s may be $pICt1i1d by suen regul.bOns.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(kJ DfIclosllre of Certain R.IlIIl11.1d
<br />Return InfOfll1atlon For Tu Admlnlllrellon
<br />PUrpoHl. - .
<br />
<br />(21 DiwosureolamOlllllofoutslanolligllen.ltanotleeof
<br />hllnh.SbeenliledpursuanII05eCTlon6J23l11 the.mountofllle
<br />oulltanlltng obllll.lJOnsecureo or SuCll lien r;w.y be dlSdOSet3 ID
<br />any pmon wno fUmlShe) SilISlattOf)' .nUlln evidence thaI fl8
<br />hilS I fight In lhe propeny Subject 10 5u~ lien or mleml) to ]
<br />obtam.flghlmsu~~ropCr1Y
<br />
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